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Articles № 25 (II) / 2013 [33]
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Main » Articles » Articles » Articles № 24 (ІI) / 2012

Uskov I. A policy of local authorities is in a budgetary-tax sphere

UDC 336.1: 332:1 (477)


I. Uskov


A policy of local authorities is in a budgetary-tax sphere


Background: Today the fiscal policy of local authorities is sent to transformation of the system of local finances, creation financially of independent authorities of local self-government. Perfections of legislation in budgetary-tax spheres assist the increase of efficiency of local fiscal policy, transformations of her mechanism in the decision of complex of socio-economic tasks. Aim of objectives: Development of complex recommendations on the increase of efficiency of local budgetary-tax policy in the conditions of the conducted socio-economic reforms. Methods: abstraction (for determination of intercommunications between the aggregate of constituents of fiscal policy), system and structure (for determination of essence and role of local finances, budgets in the conditions of transformation of economy of Ukraine), comparative analysis (with the purpose of establishment of conformities to law of development of aggregate of constituents of fiscal policy). Results: Process of modernization of fiscal policy in Ukraine at local level must foresee development, complex measures, directed on: theoretical ground of local fiscal policy, choice of model. Result of effective fiscal policy must be a construction of the rational budgetary system of country, which, in turn, must provide accordance between charges and presence of necessary resources, perfect legal regulation and creation of effective stimuli for mobilization of budgetary receivables.

Keywords: local authorities, budget, taxes, local finances, budgetary decentralization.



Information about the authors:

Uskov I.Candidate of Economic Sciences, associate professor, Department Finances, The National academy of environmental protection and resort development, Simferopol, Ukraine.



Full article


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8.    Kovaleva Т. Fiscal policy of modern Russia and her realization at subfederal level: Abstract of dissertation for the degree of doctor of economic sciences. Saratov: Saratov state university, 2003. 41 p. (in Russ.).

9.    Ivanova N. Regional fiscal policy: theory, legislation, practice. Saint Petersburg: Saint Petersburg state university economy and finances, 2002. 315 p. (in Russ.).

Category: Articles № 24 (ІI) / 2012 | Added by: EME (18.01.2013) | Author: Uskov I.
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